IAS 26 Accounting and Reporting by Retirement Benefit Plans
IAS 26 Accounting and Reporting by Retirement Benefit Plans applies to the financial statements of defined benefit plans where such financial statements are prepared.
Published January 1987. Effective 1 January 1988.
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- IAS 26 specifies measurement and disclosure principles for the financial statements of retirement benefit plans.
- Defined contribution plans should provide a statement of net assets available for benefits and a description of the funding policy.
- Defined benefit plans should provide a statement of net assets and accompanying information.
- Retirement benefit plan assets should be carried at fair value.
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